摘要：我国个人所得税制度改革的主要方向是“综合所得、分类扣除”，其中将住房抵押贷款利息作为个税抵扣项目引起社会各界的广泛关注。分析美国住房抵押贷款利息抵税政策的相关经验，发现该政策提高住房自有化率的效果非常有限，能够增加住房消费、提高住房价格并降低租金，降低社会公平性，增加财政负担，但整体效果弊大于利。结合我国国情分析，应当审慎地考虑是否施行该政策。
关键词：住房抵押贷款；利息抵税；个人所得税；制度改革；美国经验
Abstract：The reform direction of Chinese individual income tax system is  comprehensive income and classified deduction. The individual tax deduction items attract widespread social attention that home mortgage interest. This paper analyzes American experiences of Mortgage Interest Deduction（MID），and finds that this policy has limited impact on improvement of home ownership rate，and promotes housing consumption，increases housing price，decreases housing rent，reduces social fairness，and increases governmental financial pressure. Overall，the drawbacks of MID are more than benefits. Based on national conditions，Chinese governments should adopt a careful attitude when considering implementing this policy.
Keywords：home mortgage；interest deduction；individual income tax；system reform；American experience
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